https://www.taxtmi.com/caselaws?id=80427 Sodium lauryl sulphate was treated as a drug aid or intermediate, not as a pharmaceutical chemical used solely or predominantly as a drug. The appellate body relied on technical and pharmacopoeial descriptions showing it as a detergent, emulsifier and surface-active agent, despite a Drugs Controller certificate describing it as a pharmaceutical aid in dosage forms. On that basis, the import did not fall within the exemption in Notification No. 33/83-Cus, which applied only to pharmaceutical chemicals having prophylactic or therapeutic value and used mainly as drugs. The goods were therefore classifiable under Tariff Item 29.01/45(1), and the claimed duty benefit was denied. en-us Tue, 30 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 17:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80427 Sodium lauryl sulphate was treated as a drug aid or intermediate, not as a pharmaceutical chemical used solely or predominantly as a drug. The appellate body relied on technical and pharmacopoeial descriptions showing it as a detergent, emulsifier and surface-active agent, despite a Drugs Controller certificate describing it as a pharmaceutical aid in dosage forms. On that basis, the import did not fall within the exemption in Notification No. 33/83-Cus, which applied only to pharmaceutical chemicals having prophylactic or therapeutic value and used mainly as drugs. The goods were therefore classifiable under Tariff Item 29.01/45(1), and the claimed duty benefit was denied. Case-Laws Customs Tue, 30 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80427